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Version 00 · Introduced in House · Feb 18, 2025
Providing Useful Relief for Enhanced Water Act or the PURE Water Act
This bill establishes a new nonrefundable federal tax credit for 20% of the cost of a water filter used in a primary residence located in the United States (or 10% of the cost for a water filter used in a non-primary U.S. residence). (Limitations apply.)
Under the bill, the tax credit is limited to $2,500 in a tax year. However, the bill allows the amount of the tax credit in excess of the annual maximum amount to be carried forward to the succeeding tax year.
To qualify for the tax credit, the water filter must be a home water filtration system with the purpose of removing from drinking water at least 90% of (1) lead, (2) per- and polyfluoroalkyl substances that contain at least one fully fluorinated carbon atom (PFAS), and (3) perfluorooctanoic acid (PFOA).
Finally, under the bill, the increase in the basis of the residence (the value of the residence for federal tax purposes) due to the water filter excludes the amount of the allowed tax credit.
People & committees
Rep. Torres, Ritchie [D-NY-15] · D–NY
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Nov 14, 2025. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-02-18 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
This bill would give individual taxpayers a federal income-tax credit for qualifying water filtration systems in their U.S. homes. It would cover 20% of qualifying spending for a primary home and 10% for a secondary home. The annual credit would be capped at $2,500, with amounts above that cap carried forward.
In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of— (1) 20 percent of qualified primary residence filtration expenditures, and (2) 10 percent of qualified non-primary residence filtration expenditures.
The term qualified primary residence filtration expenditure means an expenditure for a qualified water filter for use in a dwelling unit located in the United States and used as a the primary residence of the taxpayer.
The term qualified non-primary residence filtration expenditure means an expenditure for a qualified water filter for use in a dwelling unit located in the United States and used as a secondary residence of the taxpayer.
(b) Maximum credit The credit allowed under subsection (a) for any taxable year shall not exceed $2,500. (c) Carryforward of unused credit If the credit allowable under subsection (a) exceeds the limitation imposed by subsection (b), such excess shall be carried to the succeeding taxable year and added to the credit allowable under subsection (a) for such succeeding taxable year.
Section 1 names the proposal the Providing Useful Relief for Enhanced Water Act, or PURE Water Act.
This Act may be cited as the Providing Useful Relief for Enhanced Water Act or the PURE Water Act.
A qualifying system would have to be a home water filtration system whose purpose is to remove at least 90% of lead and the chemicals listed as “PFAS” and “PFOAS” from drinking water. The text states a purpose-based requirement; it does not establish that any particular filter achieves that performance.
the term qualified water filter— (A) means a home water filtration system the purpose of which is to remove at least 90 percent of lead, PFAS, and PFOAS from drinking water
The bill defines PFAS as per- and polyfluoroalkyl substances containing at least one fully fluorinated carbon atom. It separately defines PFOA as perfluorooctanoic acid, although the filter requirement uses the different spelling “PFOAS.”
remove at least 90 percent of lead, PFAS, and PFOAS from drinking water
(4) PFAS The term PFAS means per- and polyfluoroalkyl substances that contain at least one fully fluorinated carbon atom. (5) PFOA The term PFOA means perfluorooctanoic acid.
Maintenance costs and replacement parts would not qualify for the credit.
(B) does not include maintenance costs or replacement parts for such filtration system.
Any calculated credit above the $2,500 annual cap would be added to the following tax year's allowable credit. This carryforward provision specifically addresses amounts exceeding that cap.
(b) Maximum credit The credit allowed under subsection (a) for any taxable year shall not exceed $2,500. (c) Carryforward of unused credit If the credit allowable under subsection (a) exceeds the limitation imposed by subsection (b), such excess shall be carried to the succeeding taxable year and added to the credit allowable under subsection (a) for such succeeding taxable year.
If qualifying spending increases a property's tax basis—the value used for tax calculations—that increase would be reduced by the credit allowed for the spending.
if a credit is allowed under this section for any expenditure with respect to any property, the increase in the basis of such property which would (but for this subsection) result from such expenditure shall be reduced by the amount of the credit so allowed.
The proposed amendments would apply to tax years beginning after December 31, 2024.
The amendments made by this section shall apply to taxable years beginning after December 31, 2024.
The supplied actions snapshot, updated November 14, 2025, records introduction in the House and referral to the House Committee on Ways and Means on February 18, 2025.
Source snapshot updated 2025-11-14T15:16:13Z. 2025-02-18: Referred to the House Committee on Ways and Means. 2025-02-18: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-02-18. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy change attached to appropriations was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified in the complete supplied introduced text. This conclusion is limited to that version; earmark disclosures and accompanying committee materials were not supplied.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow carve-out, special exemption, or preferential exception beyond the credit's ordinary eligibility rules was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials.
Full text preserved for this analysis. Legislative record snapshot: Nov 14, 2025. How PlainBill uses AI